Nicholas Carlson

First Healtheon merged with WebMD. Then it spun off part of WebMD and changed its name to Emdeon. Then it changes its name to HLTH Corp. Now it's merging with WebMD in a cash-and-stock deal worth $2.31 billion. Got all that? The accounting for this must be almost as complicated as your average health-insurance explanation of benefits statement. [Wall Street Journal]